This Instructional Activity is a part of the Lesson 4, Unit 5, Grade 7. In this activity, students see that withdrawals, in addition to debts, can also be represented using negative numbers. Students continue using addition and subtraction to solve problems about debt. While solving the last problem, students may begin wondering about multiplying and dividing signed numbers, which will be addressed in the next several lessons. You may wish to ask students to pause after the first question for discussion. The decision about which numbers to represent with positive versus negative values hinges on whether you are thinking from the perspective of the person or the perspective of the account.